The relevant penalty provisions of this Act are set out below.

8C(1) A person who refuses or fails, when and as required under or pursuant to a taxation law to do so:

(a) to furnish a return or any information to the Commissioner or another person;

(aa) to give information to the Commissioner in the manner in which it is required under a taxation law to be given;

(b) to lodge an instrument with the Commissioner or another person for assessment;

(c) to cause an instrument to be duly stamped;

(d) to notify the Commissioner or another person of a matter or thing;

(e) to produce a book, paper, record or other document to the Commissioner or another person; or

(f) to attend before the Commissioner or another person;

to the extent that the person is capable of doing so is guilty of an offence.

(2) For the purposes of paragraphs (1)(a) and (d), a person shall not be taken to have refused or failed to furnish information to the Commissioner or another person, or to notify the Commissioner or another person of a matter or thing, merely because the person has refused or failed to quote the person's tax file number to the Commissioner or other person.

8D(1) A person who, when attending before the Commissioner or another person pursuant to a taxation law, refuses or fails, when and as required pursuant to a taxation law to do so:

(a) to answer a question asked of the person; or

(b) to produce a book, paper, record or other document;

to the extent that the person is capable of doing so is guilty of an offence.

(2) A person who, when attending before the Commissioner or another person pursuant to a taxation law, refuses or fails, when and as required pursuant to a taxation law to do so, either to take an oath or make an affirmation is guilty of an offence.

8E(1) Subject to subsections (2) and (3), an offence against section 8C or subsection 8D(1) or (2) is punishable on conviction by a fine not exceeding $2,000.

(2) Subject to subsection (3), where:

(a) a person is convicted of an offence against section 8C or subsection 8D(1) or (2); and

(b) the court before which the person is convicted is satisfied that the person has previously been convicted of a relevant offence;

the penalty that the court may impose in respect of the first-mentioned offence is a fine not exceeding $4,000.

(3) Where:

(a) a person is convicted of an offence against section 8C or subsection 8D(1) or (2);

(b) in a case where the person is a natural person--the Commissioner has elected under subsection 8F(1) to treat the offence otherwise than as a prescribed taxation offence; and

(c) the court before which the person is convicted is satisfied that the person has previously been convicted of 2 or more relevant offences;

the penalty that the court may impose in respect of the first-mentioned offence is a fine not exceeding $5,000 or imprisonment for a period not exceeding 12 months, or both.